<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
    xmlns:msxsl="urn:schemas-microsoft-com:xslt" exclude-result-prefixes="msxsl">

  <xsl:output method="xml" indent="yes"/>
  <xsl:template match="/">
    <Items>
      <xsl:for-each select="DocumentElement/Item">
        <Item>
          <ItemID>
            <xsl:value-of select="ITEMNMBR"/>
          </ItemID>
          <Name>
            <xsl:value-of select="ITMSHNAM"/>
          </Name>
          <Qty>
            <xsl:value-of select="QTYONHND"/>
          </Qty>
          <UOM>
            <xsl:value-of select="SELNGUOM"/>
          </UOM>
          <ListPrice>
            <xsl:value-of select="LISTPRCE"/>
          </ListPrice>
        </Item>
      </xsl:for-each>
    </Items>
  </xsl:template>
</xsl:stylesheet>
